4102.10.20.00 - Vegetable pretanned
Details
| Field | Value |
|---|---|
| Unit of Quantity | pcs, kg |
| General Rate of Duty | Free |
| Special Rate of Duty | N/A |
| Column 2 Rate of Duty | 10% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 4102.10.20.00, specifically covers vegetable-tanned raw sheep or lamb skins that still retain their wool. These are skins that have undergone a tanning process using vegetable-based agents, rendering them more durable and preserved. The presence of wool on the skin is a key characteristic for inclusion in this sub-subheading.
This classification distinguishes itself from its sibling category, 4102.10.30.00 ("Other"), by the specific method of preservation employed. While both fall under "with wool on" for sheep and lamb skins, this category is exclusively for those tanned using vegetable tanning methods. The sibling category would encompass other preservation methods applied to wool-on sheep and lambskins not otherwise specified or falling into this vegetable-tanned designation.
As this is a leaf node, there are no further subcategories. Therefore, the focus for classification within this specific HTS code remains on ensuring the material is indeed raw sheep or lambskin, still possesses its wool, and has been treated with vegetable tanning agents. The exclusion of items covered by note 1(c) to Chapter 41, such as parchment-dressed or further prepared skins, also remains a crucial consideration.